Expert Analysis

Ronnie Dassen

With indirect tax becoming many governments' preferred method of revenue raising, and evermore-complicated regulations focused on combatting fraud, it is more critical than ever to manage indirect tax compliance and cash flows. Deloitte's indirect tax experts are well informed and understand the nuances of regulations, the importance of deep industry knowledge, and the growing role of technology experience.

Welcome to the 2018 edition of the Indirect Tax Leaders guide from the International Tax Review. This is the seventh annual publication of the list of the world's leading indirect tax practitioners and marks a significant step in its evolution. Beginning this year, we are looking to grow the guide in both scope and scale. It will cover more jurisdictions, reach out to more individuals and recognise more practitioners than ever before – from rising stars just making a name for themselves to market leaders with decades of experience behind them.

José Maria Cabral Sacadura and Vicente Pirrone of Cuatrecasas analyse the Sofina line of CJEU case law and assess when Portuguese withholding tax rules entitle foreign loss‑making companies to reimbursement

Olebogeng Ramatlhodi, Africa indirect tax leader, Deloitte Africa

Interview with Marjolijn van der Wal, partner, indirect tax, Deloitte Netherlands

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

Kathya Capote Peimbert of Vertex examines how continuous transaction controls expose under‑addressed intercompany transaction risks, and outlines the approach multinationals should take to ensure consistent VAT treatment and improve audit defensibility

Aditya Wicaksono and Reza Farhan of GNV Consulting outline new Indonesian tax provisions concerning penalty waivers, filing extensions, and compliance protections introduced under recent regulations supporting the roll-out of the Coretax system

Diana Lupu and Ana-Maria Nițu of EY Romania explain when entities subject to the global minimum tax can transition to IFRS, the key benefits and challenges, and the implications for financial reporting and compliance